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Notification 30/2012 Clarification - Service Tax

Issue Id: - 4904
Dated: 5-11-2012
By:- Mridul Sethi
Notification 30/2012 Clarification

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Sir, Pls let me know in respect of  "services  provided or agreed to be provided  by way of renting of a  motor" the service receiver liability may be limited to 25% as in case of GTA or not.



Mridul Sethi

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Dated: 16-11-2012
By:- Seetharaman K C

Please note that the relevant notification in this regard is 26/2012 dated 20-06-2012  and the item covered therein under serial no 7 of the above mentioned notification is "Services of goods transport agency in relation to transportation of goods". Therefore the abatement would not be available for "renting of motor"

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